Revenue eBrief No. 074/21 – Relief for Investment in Corporate Trades

Revenue eBrief No. 074/21

06 April 2021

Relief for Investment in Corporate Trades

Tax and Duty Manual Part 16-00-02 contains the general guidance on the Employment Investment Incentive (EII), Start-Up Relief for Entrepreneurs (SURE) and the Start-Up Capital Incentive (SCI).

This manual has been updated to provide guidance on temporary measures available to companies who may have availed of SURE and for whom the ability to meet the employment conditions necessary to qualify for the relief may be impacted as a result of Covid-19.

Call now to book a free consultation